[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR28]

[Page 806-807]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 28_EXPORTATION OF ALCOHOL--Table of Contents
 
                   Subpart C_Miscellaneous Provisions
 
Sec.  28.25  General.

    The proprietor of a duly constituted manufacturing bonded warehouse, 
established in accordance with law and the regulations in 19 CFR chapter 
I, may withdraw distilled spirits or wine from any distilled spirits 
plant or bonded wine cellar, as the case may be,

[[Page 807]]

without payment of tax, for use in the manufacture of products for 
export, or for shipment in bond to Puerto Rico, or for use by foreign 
governments, organizations, and individuals, as authorized by 26 U.S.C. 
5066, 5214(a)(6) and 5362; and 19 U.S.C. 1311. The proprietor of the 
manufacturing bonded warehouse shall furnish bond in accordance with the 
provisions of Sec.  28.63 or Sec.  28.64.

(Sec. 311, Tariff Act of 1930, 46 Stat. 691, as amended (19 U.S.C. 
1311); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1380, as 
amended (26 U.S.C. 5214, 5362); sec. 3, Pub. L. 91-659, 84 Stat. 1965, 
as amended (26 U.S.C. 5066))

[T.D. ATF-88, 46 FR 39814, Aug. 5, 1981, as amended by T.D. TTB-8, 69 FR 
3831, Jan. 27, 2004]

                        Customs Bonded Warehouses